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2001 (3) TMI 132 - AT - Central ExciseExtract: .......ection XVI and the classification could not have been determined under these headings by applying Note 2(a) to Section XVI. 8. We accordingly hold that the impugned goods are classifiable under Heading 85.44 of the Schedule to the Central Excise Tariff Act. As only the issue of classification is involved, the appeal filed by the Revenue is allowed.
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